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All Journal Business UHO: Jurnal Administrasi Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Patria Artha Journal of Accounting Dan Financial Reporting Al-Buhuts (e-journal) Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Journal of Training and Community Service Adpertisi Lokomotif Abdimas: Jurnal Pengabdian kepada Masyarakat
Hala, Yusriadi
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN JASA SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2020 Hala, Yusriadi; Hikma, Nur; Aisa, Zul; Hasana, Nur
Business UHO: Jurnal Administrasi Bisnis Vol 6, No 2 (2021): Business UHO: Jurnal Administrasi Bisnis
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52423/bujab.v6i2.22183

Abstract

Tujuan dari penelitian ini untuk mengukur Pengaruh Financial Distress Dan Leverage Terhadap Konservatisme Akuntansi. Jenis data yang di pakai adalah data kuantitatif yang bersifat deskriptif yaitu menjelaskan data yang ditemukan dengan menggunakan Analisis Regresi Linear Berganda. Bentuk pengumpulan data dalam penelitian adalah Cross Section. Data yang di gunakan dalam penelitian ini adalah Data Sekunder. Adapun yang menjadi populasi dalam penelitian ini adalah semua perusahaan jasa Sub Sektor Transportasi yang teradaftar di Bursa Efek Indonesia (BEI) Tahun 2020 sebanyak 74 perusahaan, sampel dalam penelitian ini menggunakan Metode Purposive Sampling, berdasarkan kriteria sampel yang digunakan sebanyak 35 perusahaan. Hasil penelitian ini diolah menggunakan program SPSS versi 22 yang menunjukkan bahwa Financial Distress Dan Leverage Berpengaruh Signifikan Terhadap Konservatimse Akuntansi.     
Pedoman Strategis Mendapatkan Permodalan Bank pada Pelaku Usaha UMKM Hala, Yusriadi; Sambo, Eva Marin; Wiyana, Anim; Daud, Dahniar; Anwar, Anwar
Jurnal Pengabdian Pada Masyarakat Indonesia Vol 3 No 1 (2024): Februari : Jurnal Pengabdian Pada Masyarakat Indonesia
Publisher : Universitas Gajah Putih, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/jppmi.v3i1.963

Abstract

The aim of this leadership activity is to provide knowledge and understanding to MSME players in the Badung Bali area about how to get support or loans from banks. A classic problem faced by small business owners is the difficulty of accessing credit. This work is carried out through data presentation and discussion. This capital acquisition strategy training was held on July 27 2023 involving small and medium entrepreneurs in the Badung area of Bali. Extension is carried out through data presentation and discussion. It is hoped that the results of this work can help actors understand and prepare for their needs and learn tips for getting loans from banks. It is hoped that this mentoring process can continue so that MSME actors can obtain the best results.
Faktor-faktor yang mempengaruhi akuntansi konservatif Faisal, Muhammad Faisal Arif; Hala, Yusriadi; Anwar, Anwar; Hasanah, Nur
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The research objective examines the effect of the level of financial difficulty, profitability, growth opportunities, and managerial ownership on conservative accounting in Manufacturing Sector Companies on the Indonesia Stock Exchange. This study uses quantitative research methods. Data collection using secondary data in the form of annual financial reports accessed through the site www.idx.co.id. The population of this study was 172 companies, the sampling technique was purposive sampling method. The sample was obtained from 164 companies that have been tested for classical assumptions, namely the normality test, multicollinearity test, and heteroscedity test. Multiple linear regression data analysis method. The results showed that the level of financial difficulty, profitability, and managerial ownership had an effect on conservative accounting while growth opportunities had no effect on accounting conservatism.
Bimbingan Strategi Memperoleh Bantuan Permodal dari Perbankan di Kalangan Usaha UMKM Hala, Yusriadi; Sambo, Eva Marin; Wiyana, Anim; Daud, Dahniar; Anwar, Anwar
LOKOMOTIF ABDIMAS: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024)
Publisher : LPPM UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/lokomotifabdimas.v3i1.2698

Abstract

Implementasi Kegiatan pembimbingan ini bertujuan untuk memberikan pengetahuan dan pemahaman kepada para pelaku UMKM di kabupaten Badung, Bali dalam memperoleh bantuan atau pinjaman kredit dari pihak perbankan. Permasalahan klasik yang selalu dihadapi para pelaku usaha UMKM adalah kesulitan dalam mengakses kredit perbankan. Kegiatan ini dilaksanakan dengan metode pemaparan materi dan diskusi. Kegiatan pembimbingan ini dihadiri oleh para pelaku UMKM yang berdomisili di kabupaten Badung, Bali dan dilaksanakan pada tanggal 27 Juli 2023. Metode pelaksanaan kegiatan pembimbingan dilakukan dengan cara pemaparan materi dan diskusi. Dari hasil kegiatan diharapkan para pelaku sudah memahami dan dapat mempersiapkan hal-hal yang diperlukan dan mengetahui trik-trik dalam mengakses pinjaman kredit dari perbankan. Diharapkan kegiatan pembimbingan ini dapat berlajut dengan dilakukan kegiatan pendampingan agar para pelaku dapat memperoleh hasil yang lebih maksimal.
Perencanaan Dan Pengelolaan Keuangan UMKM (Home Industri) Pada Keluarga Ibu Rumah Tangga Diana, Fina; Rustam, Andi Rustam; Hala, Yusriadi; Solissa, Ferdinando; Astuty, Putu Anggreyani Widya
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 3 No. 3 (2023): Okt 2023
Publisher : ADPERTISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62728/jtcsa.v3i3.494

Abstract

Bowong Cindea Village is one of the villages located in Bungoro District, Pangkajene and Islands Regency. Community Service Activities (PKM) is one of the realizations of the tridharma of higher education organized by ADPERTISI in collaboration with the Pangkep Regency Government, aimed at providing solutions to real problems that exist in The community in Bowong Cindea Village, Bungoro District, Pangkep Regency is mainly housewives who have small businesses (home industries). The benefit of this activity is that this PKM activity encourages lecturers who are members of the ADPERTISI organization to interact directly with residents in Pangkep Regency. especially in Bowong Cindea Village in socializing the importance of financial planning and management for their small businesses in improving family welfare. The implementation of Community Service activities is carried out using lecture, tutorial and discussion methods. The PKM activity was attended by the Head of Bowong Cindea Village along with Bowong Cindea Village staff, the Chairperson of the PKK movement. The people of Bowong Cindea Village, especially housewives who have home businesses (hme industry). The presenter provides answers: For processing halal labels/Halal Labels, you must meet administrative requirements such as Business Identification Number (NIB), KTP, NPWP and can be submitted online on the BPJPH page (the body that administers halal product guarantees). Apart from that, there are several institutions that can bridge MSMEs to process Halal Permits
Pelatihan Branding Kemasan dan Hak Cipta Songkok Guru Romadhoni, Buyung; Amin, Asbi; Hala, Yusriadi; Ibrahim, Ibrahim; Arnida, Arnida
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 4 No. 1 (2024): Februari 2024
Publisher : ADPERTISI

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Abstract

Kegiatan pelatihan yang dilakukan ini bertujuan untuk : (1) Memberikan pemahaman mengenai rancangan kemasan yang komunikatif dan menarik agar konsumen lebih tertarik (2) Cara mengurus hak cipta produk. Kegiatan  yang   dilakukan dengan metode   ceramah  yang  disampaikan  secara  jelas  bagaimana merancang kemasan agar menarik konsumen dan cara mengurus hak cipta produk agar dapat dibedakan dengan produk pesaingnya. Kemudian dilakukan  diskusi  untuk  mendapatkan  informasi  dari peserta  permasalahan  yang  dihadapi  serta  tantangan  yang  harus  dihadapi  dalam  menyalankan kegiatan tersebut. Kegiatan  pelatihan  yang  berbentuk  sosialisasi  untuk  pendampingan branding kemasan dan hak cipta produk Songkok Guru  berjalan  dengan  lancar.
PENGARUH RELIGIUSITAS DAN PENGETAHUAN AKUNTANSI SYARI’AH TERHADAP MINAT MAHASISWA AKUNTANSI BERKARIR DI LEMBAGA KEUANGAN SYARI’AH Ibrahim, Ibrahim; Hala, Yusriadi; Agus, Rosida Maedina
Patria Artha Journal of Accounting dan Financial Reporting Vol 6, No 1 (2022): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v6i1.576

Abstract

This study aims to determine whether religiosity and knowledge of sharia accounting have an effect on the interest of accounting students to have a career in sharia financial institutions. Collecting data using primary data obtained from questionnaires using a purposive sampling method. The population is accounting students at STIEM Bongaya Makassar with a total sample of 114 respondents. The data quality test used in this study is the validity of the Pearson correlation and the reliability of Cronbach's Alpha. The classical assumptions have also been tested in the form of normality assumptions, multicollinearity assumptions and heteroscedasticity assumptions. The method of data analysis used multiple linear regression techniques. The results of this study indicate that the religiosity variable (X1) has no significant effect on the interest of accounting students to have a career in Islamic financial institutions because the significant value of t 0.098 is greater than = 0.05. The Islamic accounting knowledge variable (X2) has a significant effect on the interest of accounting students to have a career in Islamic financial institutions because the significant value of t 0.00 is smaller than = 0.05.
Profit Leveling Actions in Banking in terms of Profitability, Company Size and Capital Structure Amin, Asbi; Hala, Yusriadi; Rinaldy, Syiar
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.4273

Abstract

     This study aims to examine the effect of profitability, company size and capital structure on profit leveling practices in the banking sector listed on the Indonesia Stock Exchange for the 2020-2022 period. The type of research used is associative quantitative research. The population in this study is banking companies listed on the Indonesia Stock Exchange during 2020-2022, which is 47 companies. The sampling technique  in this study is using purposive sampling techniques, so that the number of samples in this study is 84 sample data on financial statements of banking companies for the 2020-2022 research period. The data analysis method uses Logistic Regression analysis (logistic regression). The results of the study found that profitability has a positive and  significant effect on profit smoothing in banking companies listed on the Indonesia Stock Exchange, Company size has no influence on profit smoothing in banking companies listed on the Indonesia Stock Exchange, Capital structure does not have a significant effect on profit smoothing in banking companies listed on the Indonesia Stock Exchange  
Pengaruh Strategi Operasi dan Penerapan Akuntansi Manajemen Lingkungan terhadap Inovasi Produk Hala, Yusriadi; Rostiaty Yunus; Tamsil, Tamsil
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.5162

Abstract

This study aims to determine the Influence of Operation Strategy and the Application of Environmental Management Accounting on Product Innovation in Food & Beverage Companies Listed on the Indonesia Stock Exchange (IDX). Data collection uses secondary data obtained from the financial statements of food and beverage companies for the 2020-2023 period. The test results of the data have been tested using the data analysis method using logistic regression techniques. The results show that partially the operation strategy has an effect on product innovation while environmental management accounting has no effect on product innovation.
Pengaruh Good Corporate Governance, Corporate Social Responsibility dan Asset Growth terhadap Nilai Perusahaan Hala, Yusriadi; ., Muh. Akob; ., Asbi Amin
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5704

Abstract

This research aims to analyze the influence of Good Corporate Governance, corporate social responsibility and Asset Growth on company value. Data collection uses secondary data. The population is 71 companies in the basic industrial and chemical sectors listed on the Indonesian stock exchange for the 2020-2022 period, while the sample taken using purposive sampling was 11 companies for a period of 3 years which resulted in 33 research samples. The results of this research have been tested for classical assumptions in the form of normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, hypothesis test. The data analysis method uses multiple linear regression techniques. Data were analyzed using the SPSS version 22 program. The results of this research show that Good Corporate Governance and Corporate Social Responsibility have a negative effect on company value, whereas Asset Growth has a positive effect on company value.
Co-Authors ., Asbi Amin ., Muh. Akob Aisa, Zul Amin, Asbi Anwar Anwar Arnida Arnida Astuty, Putu Anggreyani Widya Daud, Dahniar Eva Marin Sambo Faisal, Muhammad Faisal Arif Fina Diana hasana, Nur Ibrahim Ibrahim Nur Hasanah Nur Hikma, Nur Rinaldy, Syiar Romadhoni, Buyung Rosida Maedina Agus, Rosida Maedina Rostiaty Yunus Rustam, Andi Rustam Solissa, Ferdinando Tamsil Tamsil Wiyana, Anim